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Buy-To-Let Property Tax Handbook

Mark McLaughlin

ISBN: 9781526509420

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Edition: 2nd

Publisher: Bloomsbury Professional

Law As Stated At: 1 June 2019

Buy-To-Let Property Tax Handbook

Buy-To-Let Property Tax Handbook

‘In my opinion, this will become the go-to reference for accountants with clients in this sector. Get a copy and see why for yourself.’

Tony Margaritelli, ICPA Chairman*

Buy-to-Let Property Tax Handbook, Second Edition is a single source for tax practitioners, accountants and others who advise clients and need to be aware of the tax aspects of running a residential buy-to-let property business, as well as the main non-tax considerations.

This Second Edition has been brought up to date to take account of significant legislative changes up to and including the Finance Act 2019. It also features a new chapter on partnerships.

Legislative changes in this edition include the following:

  • The ‘cash basis’ for small unincorporated businesses (Finance (No 2) Act 2017)
  • The £1,000 property allowance (Finance (No 2) Act 2017)
  • Corporation tax: carried forward losses (Finance (No 2) Act 2017)
  • SDLT: changes to higher rate provisions on additional dwellings (Finance Act 2018); plus commentary on LBTT in Scotland and LTT in Wales

This handbook highlights key issues, tax planning opportunities and pitfalls for the unwary, and includes numerous worked examples and case studies, as well as references throughout to legislation and HMRC guidance.

With contributions from a wealth of property tax specialists, this book is an invaluable resource for accountants and tax practitioners who have landlords as clients, and is also ideal for property investors themselves.

Mark McLaughlin is a tax consultant with The TACS Partnership LLP, and is cofounder of TaxationWeb (, the UK’s leading independent tax website. Mark is also General Editor of the Tax Annuals (Bloomsbury Professional).

Buy-to-Let Property Tax Handbook, Second Edition is written by Satwaki Chanda, Malcolm Finney, David Hannah, Robert Maas, Mark McLaughlin, Lee Sharpe, David Smith, Liz Syms, David Whiscombe, Martin Wilson and Ken Wright.

*Review of first edition